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2017 (9) TMI 9 - CESTAT NEW DELHIPenalty - main pleading of the appellant is that the finished goods did not belong to them - Held that: - the Revenue has failed to discharge its responsibility to prove charge of illegal import against the appellant - The original adjudicating authority makes a mention that “despite their being no direct inquiry from Shri Jeevan Jain as regards his role, in this case, his culpability is speaking out for itself”. This finding is more in the nature of mere statement, which is without sufficient evidence to sustain the same - penalty set aside - appeal allowed - decided in favor of appellant.
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